EU VAT rates 2026
Standard and reduced VAT rates for all 27 EU member states and Northern Ireland. Standard rates range from 17% in Luxembourg to 27% in Hungary.
| Country | Standard rate | Reduced rates | VAT number |
|---|---|---|---|
| Austria | 20% | 13%, 10%, 4.9% | AT format |
| Belgium | 21% | 12%, 6% | BE format |
| Bulgaria | 20% | 9% | BG format |
| Cyprus | 19% | 9%, 5%, 3% | CY format |
| Czech Republic | 21% | 12% | CZ format |
| Germany | 19% | 7% | DE format |
| Denmark | 25% | none | DK format |
| Estonia | 24% | 13%, 9% | EE format |
| Greece | 24% | 13%, 6% | EL format |
| Spain | 21% | 10%, 4% | ES format |
| Finland | 25.5% | 13.5%, 10% | FI format |
| France | 20% | 10%, 5.5%, 2.1% | FR format |
| Croatia | 25% | 13%, 5% | HR format |
| Hungary | 27% | 18%, 5% | HU format |
| Ireland | 23% | 13.5%, 9%, 4.8% | IE format |
| Italy | 22% | 10%, 5%, 4% | IT format |
| Lithuania | 21% | 12%, 5% | LT format |
| Luxembourg | 17% | 14%, 8%, 3% | LU format |
| Latvia | 21% | 12%, 5% | LV format |
| Malta | 18% | 12%, 7%, 5% | MT format |
| Netherlands | 21% | 9% | NL format |
| Poland | 23% | 8%, 5% | PL format |
| Portugal | 23% | 13%, 6% | PT format |
| Romania | 21% | 11% | RO format |
| Sweden | 25% | 12%, 6% | SE format |
| Slovenia | 22% | 9.5%, 5% | SI format |
| Slovakia | 23% | 19%, 5% | SK format |
| Northern Ireland | 20% | 5% | XI format |
Rates last reviewed 2026-10-12. Reduced rates apply only to specific goods and services defined in each country's VAT law. Check the national tax authority before applying one.
VAT calculator
Recent VAT rate changes
- Austria: A new 4.9% rate for staple foods (milk, bread, eggs, flour, most fruit and vegetables) applies from 1 July 2026.
- Germany: Restaurant food is back at 7% from 1 January 2026; drinks in restaurants stay at 19%.
- Estonia: The standard rate rose from 22% to 24% on 1 July 2025.
- Finland: The standard rate rose from 24% to 25.5% in September 2024; the 14% rate became 13.5% on 1 January 2026.
- Netherlands: Overnight accommodation moved from 9% to 21% on 1 January 2026.
- Romania: The standard rate rose from 19% to 21% on 1 August 2025, and the 9% and 5% rates were merged into 11%.
- Slovakia: The standard rate rose from 20% to 23% on 1 January 2025.
Frequently asked questions
Which EU country has the highest VAT rate?
Hungary, with a standard rate of 27%.
Which EU country has the lowest VAT rate?
Luxembourg, with a standard rate of 17%.
What is the average VAT rate in the EU?
The average standard VAT rate across the 27 EU member states is about 21.9%. EU law requires a standard rate of at least 15%.
Do I charge VAT to a business in another EU country?
For most B2B sales of goods and services to a VAT-registered business in another EU country, you invoice without VAT and the customer accounts for it under the reverse charge. You must first check that their VAT number is valid in VIES, and keep proof of the check.
Which VAT rate applies when I sell to consumers in another EU country?
Once your cross-border sales of goods and digital services to consumers exceed €10,000 a year across the EU, you charge the VAT rate of the customer's country, usually reported through the One-Stop Shop (OSS).
Invoicing an EU business without VAT?
Check their VAT number in VIES first. It's free.